CLASS Accounting 1A – Financial Accounting Winter 2012 Tuesday/Thursday, 6 – 8:15 p.m. Room L74 Course Website: http://cengagenow.com See login instructions below. INSTRUCTOR Dan Salah (408)864-5563 salahdan@deanza.edu Office Hours: Tuesday/Thursday, 5 – 5:50 p.m. and by appointment Office Location: F-41L STUDENT LEARNING OUTCOMES 1. Demonstrate knowledge of double entry accounting for business transactions and adjustments and prepare, explain and analyze financial statements using GAAP. 2. Analyze fundamental business concepts, how businesses operate, how accounting serves them and identify ethical issues in an accounting context. REQUIRED TEXTS AND SUPPLIES 1. Internet Access is required to complete this class. 2. Calculator (Cell phones are not allowed, so get an actual calculator. Also, make sure to turn off your cell phone during class.) 3. Accounting, 24th Edition, Warren, Reeve & Duchac; Cengage Best Option for Textbook: Buy one-third (Chapters 1-9) of the book from the Bookstore in loose-leaf format for about $60. This option includes a registration code for the required online Internet access to CengageNow (http://cengagenow.com) which is good for 100 days. Homework will be completed online at CengageNow. When you take Accounting 1B and 1C, you will need to buy the remaining two-thirds of the text. NOTE: Be careful when buying a used textbook or a textbook from any source other than the De Anza Bookstore or the bookstore across the street. It likely will not come with a valid registration code for CengageNow in which case you will need to purchase the code separately. CengageNow Registration Go to: http://cengagenow.com Click “Go,” and then “Create a new Student Account.” Enter your access code and click “Continue.” (The access code will come with your new textbook.) Follow the remaining instructions. You will need the following Course Key to register for this class section: E-5G2PYE35PGYMV Course Objectives This is the first course in a three course series at De Anza College (1A, 1B & 1C). The first two courses cover financial accounting and the third course deals with managerial accounting. Accounting is the “language of business” and can be thought of as an information system that provides reports to stakeholders about the economic activities and condition of a business. Accounting 1A will cover the accounting cycle, accounting systems, internal controls, merchandising businesses, and the balance sheet accounts Cash and Receivables. Course Structure This is a lecture course. The lecture period will be used to introduce new topics and to review student assignments. To optimize classroom time, it is important to prepare for class BEFORE class. As a rule of thumb, two hours outside of class are needed for every hour in class. Grading Your grade will be assigned according to the following scale: A+ 98 – 100% A 93 – 97 % A90 – 92% B+ 87 – 89% B 83 – 86% B80 – 82% C+ 77 – 79% C 70 – 76% D 60 – 69% F 0 – 59% Your final grade will be based on the following point values: Assignment Final Exam 3 Mid-terms Homework Attendance In-class projects/Quizzes Points 200 200 (100 points each, lowest mid-term dropped) 100 (9 chapters @ 15 points each, max. of 100 pts.) 100 50 Total 650 The comprehensive final exam is mandatory. No make-up exams will be permitted, including the mid-terms and final. Since the lowest mid-term grade is dropped, if you miss a mid-term it will automatically be dropped as your lowest score. Homework assignments are posted on the class website. The assignments are also completed on the website, and automatically graded. Make sure to carefully follow all the instructions for each assignment. For example, if the problem says DO NOT include commas in your answers, then don’t. The computer can’t tell that you answered the question correctly except for the commas. Note that you will have 2 attempts to answer each homework question, so there is no reason that you should not get 100% on the homework assignments. Assignments and due dates will be posted to the website. Late assignments will NOT be accepted. There will be unannounced quizzes and in-class assignments during the quarter. There are NO make-up quizzes or in-class assignments. Academic integrity is expected from each student. Cheating and plagiarism in ANY form will not be tolerated. Cheating and plagiarism will result in a failing grade for either the exam/assignment or for the entire course. The Business Division Dean will also be notified in writing. All written work must be your own original work except where you quote others with proper attribution. Failure to do so will be treated as plagiarism. Disruptive behavior is also not acceptable. Students who behave in a disruptive manner will be dropped from the course, at the discretion of the instructor. Regular attendance is expected. Once you are enrolled in the class, you will NOT be dropped based on attendance. If you need to drop the course, it is your responsibility to do so. If you are enrolled in the class after the final drop date, then you will receive an appropriate grade. The last date to drop with a “W” is March 2nd.